Dual capacity allowance
An employee who is a holder of a Certificate of Competency as a Marine Motor Engineer will be paid an allowance of 0.58% of the standard rate for each day or part of a day during which they are required to use such a certificate. The allowance prescribed by this subclause will,when paid,be deemed to be part of the ordinary rate of wages for the purpose of calculating overtime,annual leave,sick leave and long service leave.
What to pay
$0.67 per hour when required to use the certificate
This allowance is based on the employee holding a relevant qualification
Should you withhold tax?
Withhold tax from this allowance
Should super be paid on this allowance?
This allowance forms part of ordinary times earnings
Should payroll tax be paid on this allowance?
Include this allowance for payroll tax purposes
How is it treated on the payment summary?
Include this allowance as part of gross wages
How should it be reported for Single Touch Payroll?